Grading
Methodology
NJTA has no partisan axe to
grind. All Members of New Jersey’s 212th Legislature are treated the
same regardless of political affiliation. Our only constituency is the
overburdened New Jersey taxpayer. Grades are assigned impartially, based
on a Taxpayer Score.
The Taxpayer Score measures
the strength of support for reducing spending and regulation and
opposing higher taxes and/or simply shifting the tax burden from one
area to another. Strong consideration was given to the long-term effect
of a vote, even though relatively little might be immediately at issue.
In general, a higher score is better because it means a Member of New
Jersey’s 212th Legislature voted to lessen or limit the burden on
taxpayers. The Taxpayer Score can range between zero and 100. Using
NJTA’s 10 Point Proposal as its basis to assign weights to Key
Tax-related Bills and votes, NJTA assigned Pass or Fail grades to all
Members of the Legislature running for re-election in the Fall 2007
General Election.
A zero score would indicate
that the Member approved every spending proposal and opposed every
pro-taxpayer reform. NJTA believes a score qualifying for a “Passing”
(“P”) grade indicates the Member is one of the strongest supporters of
responsible tax and spending policies. To qualify for a “P” grade” a
Member must have a Taxpayer Score of at least 65 points. We are pleased
to give these Members of the Legislature our “Taxpayers’ Advocate
Award.”
We are also issuing “Failing”
(“F”) grades. A score qualifying for a grade of “F” indicates the Member
has a “poor” voting record on controlling/shifting taxes and spending.
This failing grade places the Member into the “Big Spender” category.
With the aid of the BillTrak™
Legislative Management System, we analyzed every taxation-related vote
taken during the 212th Legislature and selected eight key Bills and
corresponding votes that we believe could significantly affect the
burden on New Jersey taxpayers.
We believe the number of
votes used in the analysis, the objective and nonpartisan weighting of
the votes, computerized calculations, and many error checks all combine
to ensure the highest possible standards of accuracy.
Although we believe this
voting analysis is the most accurate guide available on the
Legislature’s fiscal performance, no study of roll call votes can fully
evaluate a Member’s overall record. A Member’s committee work,
leadership, and effectiveness with other Members also affect his or her
influence on the amount of state spending, taxes, debt, and regulatory
impact.
Computation
NJTA’s Legislator Report Card
committee members assigned a weight to each vote ranging from 0 to 20. A low weight was
assigned to votes that had relatively little effect, while a high weight
was assigned to votes with the most significant effect on state
spending, taxes, debt, and regulation.
Weights were based solely on
the relative effect of each vote on the total amount of state spending,
taxes, debt, or regulatory impact. Strong consideration was given to the
long-term effect of a vote, even though relatively little might be
immediately at issue. A vote with significant importance should have a
weight close to 20.
Scores were computed by
adding the weighted total of votes cast against increasing/shifting
spending, taxes, or regulation or for lower spending, taxes, or
regulation.
Vote
Weightings for Key Tax Bills
|
Bill |
Description |
*Y/N |
*Abs |
|
S1996
A4901 |
Increases
sales and use tax from 6% to 7% on July, 15 2006 and expands
base of sales and use tax on October 1, 2006. |
Y=0
N=15 |
0 |
|
S6
A13 |
Eliminates
various inactive commissions, committees, councils and
boards. |
Y=5
N=0 |
0 |
|
S9
A17 |
Eliminates
various mandates imposed on public school districts. |
Y=10
N=0 |
0 |
|
S15
A2 |
Establishes
an independent Office of State Comptroller and consolidates
financial and performance reviews of State and local
government units. |
Y=15
N=0 |
0 |
|
S17
A21 |
Implements
various recommendations of Joint Legislative Committee on
Public Employee Benefits Reform concerning benefits and
certain terms and conditions of public office and
employment. |
Y=10
N=0 |
0 |
|
S19
A4 |
Implements
CORE proposals, including "Uniform Shared Services and
Consolidation Act"; user-friendly budgets; revision of
county superintendent of schools title and duties. |
Y=10
N=0 |
0 |
|
S20
A1 |
Establishes
homestead credits to reduce property taxes; imposes 4% cap
on local tax levies; permits Local Finance Board to define
capital and nonbondable current expenses; makes an
appropriation. |
Y=0
N=15 |
0 |
|
ACR20 |
Amends the
State Constitution to dedicate the amount of annual revenue
derived from a tax rate of 1% imposed under the sales and
use tax for property tax reform. |
Y=0
N=20 |
0 |
